https://www.taxtmi.com/caselaws?id=768642 HC held that the 60-day period under Section 62(2) of GST Act for filing returns after best judgment assessment is directory, not mandatory. The petitioner failed to file returns for October 2018 to March 2019 within prescribed time due to ill-health, leading to assessment order dated 26.12.2020. Court ruled that delay can be condoned if assessee demonstrates circumstances beyond control, and right to file returns cannot be denied solely for missing 60-day deadline. Petitioner directed to file condonation application within 15 days. Petition disposed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768642 HC held that the 60-day period under Section 62(2) of GST Act for filing returns after best judgment assessment is directory, not mandatory. The petitioner failed to file returns for October 2018 to March 2019 within prescribed time due to ill-health, leading to assessment order dated 26.12.2020. Court ruled that delay can be condoned if assessee demonstrates circumstances beyond control, and right to file returns cannot be denied solely for missing 60-day deadline. Petitioner directed to file condonation application within 15 days. Petition disposed. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768642